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2010.01.01.
Fees, charges and duties
Procedural duties applied by the tax authority
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Proceedings opened under reasons of equity and proceedings for better payment
terms (deferral, instalments)
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HUF 2,200
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Proceedings for Tax Authority Certificates (to the effect that no tax liability
is outstanding)
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HUF 2,000
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If one application is submitted for more than one certificate, HUF 2,000 is charged
for the first copy and HUF 600 for each additional copy with identical data content
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Proceedings for Combined Tax Authority Certificates (to the effect that no tax
liability is outstanding)
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Twice the duty on the issuance of Tax Authority Certificates
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Proceedings for the issuance of official income and residence certificates
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Exempt from duties
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Copies, extracts
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Hungarian language copy
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HUF 100/page
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Foreign language copy
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HUF 300/page
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Uncertified photocopy
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HUF 100/page
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Appeals against decisions
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HUF 400 on each commenced HUF 10,000 of the amount contested, minimum HUF 5,000
and maximum HUF 500,000
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Petitions for supervisory action
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HUF 400 on each commenced HUF 10,000 of the amount contested, minimum HUF 5,000
and maximum HUF 500,000
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Appeals against rulings
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HUF 3,000 (If a ruling can be contested only in conjunction with an appeal against
the decision adopted in conclusion of the proceedings, the duty payable equals
to the duty charged on the appeal filed against the decision.)
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Demurrer of execution
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HUF 5,000
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Appeal lodged against a ruling adopted in connection with an objection to liquidation
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HUF 10,000
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Tax authority service charges
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First application for tax identity card
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Free of charge
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Issuance of new tax identity cards due to loss, destruction or damage
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HUF 2,200
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First issuance of START, START PLUSZ, START EXTRA cards
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Free of charge
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Issuance of new START, START PLUSZ, START EXTRA cards due to changes in data
or erroneous data entry
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Free of charge
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Issuance of new START, START PLUSZ, START EXTRA cards due to loss, destruction
or damage
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HUF 2,200
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Provision of data on the market prices of real property
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Provision of general data
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per settlements, per districts in the capital city
HUF 7,500 basic fee + HUF 25/item of real property
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Provision of detailed data
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per settlements, per districts in the capital city HUF 7,500 basic fee + HUF
110/per real property
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Provision of specific data and retroactive provision of data
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HUF 500,000 basic fee + HUF 110/per real property
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Provision of general annual national data
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HUF 10,000,000
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Provision of detailed annual national data
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HUF 15,000,000
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Provision of data to court experts
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HUF 8,000
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Duties on acquisition of property:
Obligation to pay inheritance duty and duty on gift arises through inheritance
and gifting, respectively as stipulated in Act XCIII of 1990 on Duties.
Obligation to pay inheritance duty pertains to
- all inheritance (legacy) located in Hungary, with no exception;
- movable estate inherited by a Hungarian citizen or a non-Hungarian citizen residing
in Hungary or by a domestic-registered legal entity, where the estate is located
abroad, as well as to rights of pecuniary value that are part of a foreign estate,
if no inheritance duty or tax corresponding thereto is payable in the state in
which such estate is situated.
Verification of the fact of payment of duty or tax abroad is the responsibility
of the heir. The provisions on inheritance duty do not apply to real property
situated abroad.
Obligation to pay duty on gift:
- Provisions governing duties on gifts apply to real property situated in Hungary
and rights representing pecuniary value pertaining thereto, unless otherwise provided
for by an international agreement;
- The provisions of the Act on Duties shall be applied to the acquisition, through
a legal transaction, of moveable property or to rights of pecuniary value pertaining
to movable property if the transfer of such movable property or the acquisition
of such rights of pecuniary value has taken place in Hungary;
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Waiving the outstanding claim through assignation, transfer of debt or any other
similar way of acquisition of wealth, if the person acquiring the wealth is a
resident private individual as per the Personal Income Tax Act, or is an organisation
registered in Hungary. (If the value of the payment compensation for the acquisition
of the property/real estate quid pro quo is less than 50% of the market value,
a gift tax is to be paid after the difference between the 50% of the market value
and the value of the compensation.)
Duties on transfer of property:
Based on the Act on Duties, acquisition of real property as well as certain movable
property and rights of pecuniary value, for consideration or not subject to duty
on inheritance or gifts in any other way, is subject to a duty on onerous transfer
of property.
Provisions governing duties on onerous transfer of property apply to real property
situated in Hungary, motor vehicle and trailer registered in Hungary, and rights
representing pecuniary value pertaining thereto moreover to holdings in a company
owning real property in Hungary unless otherwise provided for by an international
agreement. The provisions of the Act on Duties shall be applied to the acquisition,
through a legal transaction, of moveable property or rights of pecuniary value
pertaining to movable property – except motor vehicle and trailer registered in
Hungary and holdings in a company owning real property in Hungary –, if the transfer
of such movable property or the acquisition of such rights of pecuniary value
has taken place in Hungary.
The obligation to pay duties applies to the following rights of pecuniary value
and movable property:
- acquisition of rights of pecuniary value related to real property, and acquisition
of property through the termination of such rights;
- cession of the exercise of usufruct enjoyed in respect of real property;
- acquisition of movable property at an auction conducted by an authority;
- acquisition of ownership of, or the rights of pecuniary value pertaining to,
motor vehicles and trailers;
- acquisition of the ownership of, or the rights of pecuniary value pertaining
to, building structures not qualifying as real property and located in public
areas;
- acquisition of the right to conduct independent medical practice;
- acquisition of securities under contract of inheritance
- acquisition of holdings (stocks, business shares, investor share certificates,
converted investor shares) in a company with holdings in real estate properties
located in Hungary.
Obligation to pay duty applies to real property, moveable property and rights
of pecuniary value. For the purposes of the Act on Duties, these shall mean:
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real property: land and all things inseparably attached to land;
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movable property: payment instruments, securities, holdings in companies, and all other things not construed as real property;
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right of pecuniary value: right of dominant tenement and usufruct, right of use – including the rights
of use defined in the provisions concerning cooperative housing property –, right
of asset management and the right of conducting independent medical practice,
right of operation, and claims in connection with gratuitous rights.
Inheritance duty:
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Group
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General rate of duty
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Duty on the acquisition of residential property
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I. For the decedent’s children, spouse, parents, and grandchildren supported
in the decedent’s household in the absence of a parent
(adopted, step-, and foster children are construed as the same as biological
children; adoptive, step-, and foster parents are construed as the same as biological
parents)
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11% up to HUF 18 million
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2.5% up to HUF 18 million
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15% on any amount between HUF 18 million and HUF 35 million
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6% on any amount between HUF 18 million and HUF 35 million
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21% on any amount over HUF 35 million
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11% on any amount over HUF 35 million
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II. For those of the decedent’s grandchildren, grandparents, and siblings not
included in Group I
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15% up to HUF 18 million
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6% up to HUF 18 million
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21% on any amount between HUF 18 million and HUF 35 million
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8% on any amount between HUF 18 million and HUF 35 million
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30% on any amount over HUF 35 million
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15% on any amount over HUF 35 million
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III. For all other heirs
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21% up to HUF 18 million
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8% up to HUF 18 million
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30% on any amount between HUF 18 million and HUF 35 million
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12% on any amount between HUF 18 million and HUF 35 million
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40% on any amount over HUF 35 million
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21% on any amount over HUF 35 million
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The inheritance of a motor vehicle or trailer
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Twice the duty charged on the quid pro quo transfer of a motor vehicle or trailer
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The conveyance of the right to conduct independent medical practice
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10%
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If the heir is the decedent’s child, spouse, parent or grandchild supported in
the decedent’s household in the absence of a parent, HUF 20 million of the net
value of the inherited share acquired by him/her is exempt from inheritance duty.
When this exemption is applied, it is primarily the duty base established on
the housing property or the right of pecuniary value related to the housing unit
(hereinafter: “housing unit”) acquired by the heir that must be reduced. If the
net value of the housing unit is below HUF 20 million, the properties otherwise
subject to a general inheritance duty are exempt from duty up to the amount that
remains after the net value of the housing unit is deducted from HUF 20 million.
Duty on gifts:
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Group
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General rate of duty
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Duty on the acquisition of residential property
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I. For the donor’s children, spouse, parents, and grandchildren supported in
the donor’s household in the absence of a parent
(adopted, step-, and foster children are construed as the same as biological
children; adoptive, step-, and foster parents are construed as the same as biological
parents)
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11% up to HUF 18 million
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5% up to HUF 18 million
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18% on any amount between HUF 18 million and HUF 35 million
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8% on any amount between HUF 18 million and HUF 35 million
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21% on any amount over HUF 35 million
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12% on any amount over HUF 35 million
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II. For those of the donor’s grandchildren, grandparents, and siblings not included
in Group I
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15% up to HUF 18 million
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8% up to HUF 18 million
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21% on any amount between HUF 18 million and HUF 35 million
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10% on any amount between HUF 18 million and HUF 35 million
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30% on any amount over HUF 35 million
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16% on any amount over HUF 35 million
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III. For all other beneficiaries
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21% up to HUF 18 million
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10% up to HUF 18 million
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30% on any amount between HUF 18 million and HUF 35 million
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21% on any amount between HUF 18 million and HUF 35 million
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40% on any amount over HUF 35 million
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30% on any amount over HUF 35 million
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The donation of a motor vehicle or trailer
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Twice the duty charged on the quid pro quo transfer of a motor vehicle or trailer
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The donation of the right to conduct independent medical practice
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10%
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Duty on onerous transfer of property:
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General rate of duty
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4%
in case of real property 4% up to HUF 1 billion, 2% on the part of the market
value above, but not more then HUF 200 million per real estate
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Acquisition of the right to conduct independent medical practice
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10%
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Acquisition of residential property
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2% up to HUF 4 million, 6% for the sum above HUF 4 million
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In respect of the acquisition of partial ownership in a housing unit, 2% on the
fraction of HUF 4 million in proportion to the ownership percentage acquired, 4% on the amount in excess thereof.
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In the case of exchanging ownership of housing units, 2% on the difference of
the full market value of the housing units exchanged up to HUF 4 million in difference,
4% on the sum above HUF 4 million
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In the case of purchase or sale of residential property within 1 year, 2% on
the difference between the full market value of the properties purchased or sold
up to HUF 4 million in difference, 4% on the sum above HUF 4 million
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Real property acquisition for commercial purposes
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2%
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Acquisition of real property by credit institutions
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2%
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Motor vehicles
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general rate of duty
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HUF 18/cm³
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for passenger cars with a cubic capacity of over 1,890 cm³, and for motorcycles
with a cubic capacity of over 500 cm³
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HUF 24/cm³
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for motor vehicles powered by electric engines
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HUF 400/kW
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for motor vehicles fitted with Wankel rotary combustion engines
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HUF 36/cm³
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Trailers
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with a permissible maximum gross weight of below 2,500 kg
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HUF 9,000
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with a permissible maximum gross weight of over 2,500 kg
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HUF 22,000
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Establishment of the value of rights of pecuniary value
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Annual value
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1/20 of the market value of objects with the value of right of pecuniary value, without
any encumbrances deducted
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The value of rights of pecuniary value defined for a definite period of time
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Annual value multiplied by the number of years specified (max. 20 years)
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The value of rights of pecuniary value defined for an indefinite period of time
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Five times the annual value
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Right of pecuniary value covering the period of life, marriage or widowhood of
a person
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If the beneficiary of the right of pecuniary value:
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is below 25 years of age
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10 times the annual value
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is between 25 and 50 years of age
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8 times the annual value
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is between 51 and 65 years of age
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6 times the annual value
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is over 65 years of age
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4 times the annual value
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If the term of a right of pecuniary value is conditional upon the lifetime, period
of marriage or widowhood of both the beneficiary and the obligee, the age of the
older of the two persons applies.
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If the term of a right is conditional upon the lifetime of more than one person
having simultaneous entitlement, where such entitlement terminates upon the death
of the person who dies first, the age of the oldest person applies for calculation;
however, if entitlement remains in effect until the death of the last person,
the age of the youngest person applies for calculation.
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If the term of a right of pecuniary value covers a period of marriage, the age
of the older spouse is applied for calculation.
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Value of the temporary use (time-sharing) of a holiday resort
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365th of the annual value of the right multiplied by the number of days stipulated
in the contract
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The value of the right to conduct independent medical practice
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The value stipulated in the relevant contract or, in the case of the conveyance
of medical practice, the value declared by the person to whom the right has been
transferred
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